The Council Tax was introduced in 1993, to replace the Community Charge as the way individuals contribute to the cost of local authority services.
Who pays Council Tax?
Where a house is someone’s sole or main residence, the owner-occupier or the tenant is usually liable for the tax. For other houses, including empty houses and holiday homes, the owner or tenant is liable.
How is it assessed?
The amount which you have to pay is decided by the banding of your house. To find out what band your house has been placed in, you should look at the Council Tax Valuation List.
Each year, the local authority decides how much the charge will be for each band.
For taxpayers in England, further information may be found at the Directgov website